Study on the Role of Internal Audit in University Governance

Abstract

Internal audit, as an autoimmune method of university, can prevent the misconduct of managers and protect the benefits of stakeholders. It is an indispensable part of university governance for improving the governance structure. The quality of internal audit can be improved via strengthening the independence of internal audit, promoting the innovation of audit business, applying big data for audit work, and enhancing the theoretical research. It could guarantee the ordinary operation of the university governance and the optimization of the governance structure.